This project is the VOCs emission levy. To complete all aspects of this system,. the project focused on the review works at the current stage. Besides, to implement the second stage of emission levy, it established supplemental measures, finished the impact analyses and informed local authorities and factories at an early date to reduce the impacts caused by the implementation. For the VOCs emission levy review work, it finished 35,290 initial, 501 paper double checks（including 287 onsite reviews）, 25 NMHCs, 100 materials content examinations, the totally overpay amount is 38,414,483 dollars and the short is 370,051,475 dollars. All these works improved the correction of reporting contents and for the local authorities to do further project implementation For implementation of the emission levy, the achievements are finished all supplemental tools of review works. Under this system, between year of 96 and 97, it collected 689 millions. After implementation of economic lure, the total VOCs control systems installed is 708 between the year of 96 and 97. It included scrubber as 41.5% and absorption tower as 37.4%. Compared with the year of 95, it reduced 12,800 tons VOCs as 16%. It also finished 15 factories emission investigations, difference analysis of top 200 emission factories and brought up 17 industries emission calculation rule, factory coefficients application guideline legislation procedure to improve the emission levy. In the regulation revision and implementation, the achievements are as follow: 1. In the coefficients revision, it revised 88 manufacture processes coefficients for the general VOCs and added 42 reactive processes, 67 nonreactive processes for the individual pollutants. It makes the coefficients completion. 2. Implemented factory owned emission coefficients guidance and help finishing factory owned coefficient 53 papers and 30 onsite reviews to make the result from factories more representative. 3. Assisted local authorities reviewing the reducing applications, established reduction application reviewing SOP and forms, followed up the progress of 35 national reduction applications. For the second stage of the emission levy implementation, the achievements are including: 1. setting up the rule of mass balance and implementation process. 2. It was estimated to collect 1,130 millions per year after the second stage emission levy. 3. Revised the rule for the individual pollutant emission levy. 4. Done the economic impacts analysis of implementation of second stage emission levy, including the influences of whole industry and single factory and bring up the policies. 5. After the implementation of second stage, it was estimated to reduce 8,900 tons per year. 6. In systems, to cooperate with the second stage emission fee collection, we finished the setting up of information system, inviting the authorities of Taipei county, Taoyang county, Chayi county and Kaohsiung county to perform system checking, bring up suggestions and collect opinions from prospect users to complete the establishment of the system. Beside the pervious works, this project also focuses on the achievements evaluation, established the evaluation model and resources distribution model to bring up the best evaluation model. The project also held 3 experts meetings, 3 skill transfer meetings, 7 coefficients discussions and 2 factory own coefficients guideline conferences to collect opinions and communicate with factories. It had done every work in this project and make following suggestions 1. the EPA should continue improving the skill transfer works and the factories education to implement the VOCs emission levy. 2. Continue establishing the coefficients of wastewater station, flare and related manufacture process. 3. Establish the emission inventory to improve the control. 4. Continue adding the HAPs to protect public health. 5. For the maturity of economic attractions, the EPA should focus on the major sources and draft administration control to achieve the most reductions, such as ship constructions. Doing the whole nation VOCs emission reduction works to achieve the final goal of improving the air quality and protecting the health of the nations.

volatile organic compounds, air pollution fee, emission coefficients